{"id":1941,"date":"2024-06-25T19:19:55","date_gmt":"2024-06-25T19:19:55","guid":{"rendered":"https:\/\/www.ekonomikaaspolocnost.umb.sk\/?page_id=1941"},"modified":"2024-06-28T09:54:52","modified_gmt":"2024-06-28T09:54:52","slug":"jan-hunady-eleonora-demeova","status":"publish","type":"page","link":"https:\/\/ekonomikaaspolocnost.umb.sk\/?page_id=1941","title":{"rendered":"J\u00e1n Hu\u0148ady, Eleon\u00f3ra Demeov\u00e1"},"content":{"rendered":"\n

Ukazovatele da\u0148ovej a regula\u010dnej konkurencieschopnosti: Ak\u00e9 da\u0148ov\u00e9 za\u0165a\u017eenie a vyvolan\u00e9 n\u00e1klady zn\u00e1\u0161aj\u00fa podniky v krajin\u00e1ch E\u00da?
Indicators of tax and regulatory competitiveness: What tax burden and induced costs are borne by businesses in EU countries? <\/em><\/p>\n\n\n\n

Ekonomika a spolo\u010dnos\u0165, Volume 25, Number 1\/2024
DOI: https:\/\/doi.org\/10.24040\/eas.2024.25.1.61-78<\/a><\/p>\n\n\n\n

FULL TEXT ARTICLE
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Odpor\u00fa\u010dan\u00e1 forma cit\u00e1cie \u010dl\u00e1nku:<\/strong>
Hu\u0148ady, J. & Demeov\u00e1, E. (2024). Ukazovatele da\u0148ovej a regula\u010dnej konkurencieschopnosti: Ak\u00e9 da\u0148ov\u00e9 za\u0165a\u017eenie a vyvolan\u00e9 n\u00e1klady zn\u00e1\u0161aj\u00fa podniky v krajin\u00e1ch E\u00da?<\/em><\/em> Ekonomika a spolo\u010dnos\u0165, 25 (1), 61-78. https:\/\/doi.org\/10.24040\/eas.2024.25.1.61-78<\/a><\/p>\n\n\n\n

Recommended form for quotation of the article:<\/strong>
Hu\u0148ady, J. & Demeov\u00e1, E. (2024). Indicators of tax and regulatory competitiveness: What tax burden and induced costs are borne by businesses in EU countries? <\/em>Journal of Economics and Social Research, 25 (1), 61-78. https:\/\/doi.org\/10.24040\/eas.2024.25.1.61-78<\/a><\/p>\n\n\n\n

ABSTRACT<\/strong><\/p>\n\n\n\n

The tax burden and induced costs of regulation may affect the competitiveness of the economy and, in the context of current digital transformation trends, determine the ability of businesses to compete in terms of digital readiness. Regulatory competitiveness is very closely linked to the quality and performance of country’s public institutions. This paper examines the tax and regulatory burden on businesses in EU countries and assesses the tax and regulatory competitiveness of the business environment in these countries. The research is mainly based on an empirical analysis of secondary data. On the basis of selected indicators of the tax and regulatory burden on businesses obtained from the World Bank’s database (Doing Business), we examine the situation in EU countries. We use the method of a hierarchical and non-hierarchical cluster analysis to categorize countries into relatively homogeneous groups. According to our results, Slovakia has a similar level of tax and regulatory competitiveness as the Czech Republic and Portugal. Furthermore, we evaluate Slovakia’s strengths and weaknesses in international comparison. The results show, among other things, that the financial costs of administrative tasks required due to business regulations are relatively low in Slovakia. On the other hand, the time to complete administrative tasks is long and the tax burden on businesses is relatively high in Slovakia. <\/em> <\/p>\n\n\n\n

Key words:<\/strong> Tax burden.Competitiveness of the economy. Regulatory burden. Induced costs of regulations. Business environment.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Ukazovatele da\u0148ovej a regula\u010dnej konkurencieschopnosti: Ak\u00e9 da\u0148ov\u00e9 za\u0165a\u017eenie a vyvolan\u00e9 n\u00e1klady zn\u00e1\u0161aj\u00fa podniky v krajin\u00e1ch E\u00da?Indicators of tax and regulatory competitiveness: What tax burden and induced costs are borne by businesses in EU countries?  Ekonomika a spolo\u010dnos\u0165, Volume 25, Number 1\/2024DOI: https:\/\/doi.org\/10.24040\/eas.2024.25.1.61-78 Odpor\u00fa\u010dan\u00e1 forma cit\u00e1cie \u010dl\u00e1nku:Hu\u0148ady, J. & Demeov\u00e1, E. (2024). Ukazovatele da\u0148ovej a regula\u010dnej … <\/p>\n

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